AKUNTANSI MANAJEMEN BIAYA

Tugas Individu
Problem 4:34 and 4:36

Disusun Oleh:

Ellyanova afifah 1506700676

Program Magister Akuntansi

Fakultas Ekonomi dan Bisnis Universitas Indonesia
2019
Problem 4:34

1. Using a plantwide rate based on machine hours, calculate the total overhead cost
assigned to each product and the unit overhead cost.
Plantwide rate = ($2,214,250 + $1,051,750 + $734,000)/10,000 = $400 per machine hour
Cylinder A: Unit cost = $400 × 3,000 = $1,200,000
- Unit overhead cost = $1,200,000/1,500 = $800.00
Cylinder B: $400 × 7,000 = $2,800,000
- Unit overhead cost = $2,800,000/3,000 = $933.33

2. Using activity rates, calculate the total overhead cost assigned to each product and
the unit overhead cost. Comment on the accuracy of the plantwide
Activity Activity Driver Rate
Welding : $ 776.000 Welding Hours : 4000 $776,000/4,000
= $194.00 per welding hour
Machining: $450.000 Machine hours: 10.000 $450,000/10,000
=$45.00 per machine hour
Inspecting: $ 448.250 No. of inspection : 1.000 $448,250/1,000
=$448.25 per inspection
Materials handling : No. of batches: 12.000 $300,000/12,000
$300.000 =$25.00 per move
Setups: $240.000 No. of Setup : 100 $240,000/100
=$2,400.00 per batch
Changeover: $180.000 Changeover hours: 1.000 $180,000/1,000
=$180.00 per changeover
hour
Rework: $61.750 Rework order: 50 $61,750/50
=$1,235.00 per rework order
Testing: $300.000 No. of test: 750 $300,000/750
=$400.00 per test
Materials handling: No. of parts: 50.000 $380,000/50,000
$380.000 =$7.60 per part
Engineering support: Engineering hours: 2.000 $130,000/2,000
$130.000 =$65.00 per engineering
hour
Purchasing: $135.000 Purchasing requisitions: $135,000/500
500 =$270.00 per requisition
Receiving: $ 274.000 Receiving orders: 2.000 $274,000/2,000
=$137.00 per receiving
order
Paying Suppliers : No. of invoices: 1.000 $225,000/1,000
$225.000 =$225.00 per invoice
Providing Space and Machine hours: 10.000 $100,000/10,000
Utilities: $100.000 =$10.00 per machine hour
Overhead assignment:

Rate Cylinder A Cylinder B

$194 × 1,600 welding hours
1 $ 310,400 $ 310,400
$ 465,600
$194 × 2,400 welding hours
$45 × 3,000 machine hours
2 135,000 135,000
315,000
$45 × 7,000 machine hours
$448.25 × 500 inspections
3 224,125 224,125
224,125
$448.25 × 500 inspections
25 × 7,200 moves
4 180,000 180,000
120,000
$25 × 4,800 moves
$2,400 × 45 batches
5 108,000 108,000
132,000
$2,400 × 55 batches
$180 × 540 changeover hours
6 97,200 97,200
82,800
$180 × 460 changeover hours
$1,235 × 5 rework orders
7 6,175 6,175
55,575
$1,235 × 45 rework orders
$400 × 500 tests 200,000
8
200,000 100,000
 $400 × 250 tests
100,000
$7.60 × 40,000 parts
9 304,000 304,000
76,000
$7.60 × 10,000 parts
$65 × 1,500 engineering hours
10 97,500 97,500
32,500
$65 × 500 engineering hours
$270 × 425 requisitions
11 114,750 114,750
20,250
$270 × 75 requisitions
$137 × 1,800 receiving orders
12 246,600 246,600
27,400
$137 × 200 receiving orders
$225 × 650 invoices
13 146,250 146,250
78,750
$225 × 350 invoices
$10 × 3,000 machine hours
14 30,000 30,000
70,000
$10 × 7,000 machine hours
Total overhead costs $2,200,000 $1,800,000
Units produced ÷ 1,500 ÷ 3,000
Overhead per unit $ 1,467 $ 600
Menggunakan plantwide rate assignments, Cylinder A adalah undercosted, dan Cylinder
B adalah overcosted.

3. Calculate the global consumption ratios

Cylinder A: $2,200,000/$4,000,000 = 0.55

Cylinder B: $1,800,000/$4,000,000 = 0.45

4. Calculate the consumption ratios for welding and materials handling (Assembly)
and show that two drivers, welding hours and number of parts, can be used to
achieve the same ABC product costs calculated in requirement 2. Explain the value
of this simplification.
 Consumption ratios for welding and materials handling :

Welding: (1,600/4,000) ( 2,400/4,000) = (0.40) ( 0.60)

Materials handling (parts): (40,000/50,000) (10,000/50,000) = (0.80) (0.20)

Buat 2 persamaan untuk menghitung allocation rates:

0.40w1 + 0.80w2 = 0.55

0.60w1 + 0.20w2 = 0.45

–2w1 = –1.25
w1 = 0.625
Sehingga w2 = 0.375

Masukkan nilai tersebut dan hitung cost pollnya:

Welding : 0.625 × $4,000,000 = $2,500,000
Materials handling : 0.375 × $4,000,000 = $1,500,000

Hitung activity ratesnya:

Rate 1: Welding: $2,500,000/4,000 = $625 per welding hour
Rate 2: Materials handling (assembly): $1,500,000/50,000 = $30.00 per part

Perhitungan Overhead menjadi:

Rate 1 Cylinder A Cylinder B

$625 × 1,600 welding hours $ 1,000,000
$ 1,000,000 $ 1,500,000
$625 × 2,400 welding hours
Rate 2
$30.00 × 40,000 parts 1,200,000
1,200,000 300,000
$30.00 × 10,000 parts
Total overhead costs $ 2,200,000 $ 1,800,000
Units produced ÷ 1,500 ÷ 3,000
Overhead per unit $ 1,466.67 $ 600
5. Calculate the consumption ratios for inspection and engineering, and show that the
drivers for these two activities also duplicates the ABC product costs calculated in
requirement 2.

consumption ratios for inspection and engineering

Inspection: (500/1,000) (500/1,000) = (0.50) (0.50)

Engineering: (1,500/2,000) (500/2,000) = (0.75) (0.25)

Buat 2 persamaan untuk menghitung allocation rates:

0.50w1 + 0.75w2 = 0.55
0.50w1 + 0.25w2 = 0.45
0.50w2 = 0.10
w2 = 0.20
Sehingga w1 = 0.80

Masukkan nilai tersebut dan hitung cost pollnya:

Inspection: 0.80 × $4,000,000 = $3,200,000
Engineering: 0.20 × $4,000,000 = $800,000

Hitung activity ratesnya:

Rate 1: Inspection: $3,200,000/1,000 = $3,200 per inspection
Rate 2: Engineering: $800,000/2,000 = $400 per hour

Perhitungan Overhead menjadi:

Rate 1 Cylinder A Cylinder B

$3,200 × 500 inspections $ 1,600,000
$1,600,000 $ 1,600,000
$3,200 × 500 inspections
Rate 2
$400 × 1,500 engineering 600,000
$400 × 500 engineering hours 200,000
Total overhead costs $ 2,200,000 $ 1,800,000
Units produced ÷ 1,500 ÷ 3,000
Overhead per unit $ 1,466.67 $ 600
Problem 4:36

1. Compute the overhead cost per unit for each product using a plantwide, unit-based
rate using direct labor hours

Plantwide rate = $1,650,000/1,100,000 = $1.50 per direct labor hour

Overhead cost per unit:
Scientific: $1.50 × 100,000/75,000 = $2.00
Business: $1.50 × 1,000,000/750,000 = $2.00

2. Compute the overhead cost per unit for each product using departmental rates. In
calculating departmental rates, use machine hours for department 1 and direct labor
hours for department 2. Repeat using direct labor hours for Department 1 and
machine hours for Department 2.
Departmental rates:
Department 1: $850,000/425,000 = $2.00 per machine hour
Department 2: $800,000/912,500 = $0.88* per direct labor hour
Overhead cost per unit:
Scientific: [($2.00 × 25,000) + ($0.88 × 25,000)]/75,000 = $0.96
Business: [($2.00 × 400,000) + ($0.88 × 887,500)]/750,000 = $2.11
Departmental rates:
Department 1: $850,000/187,500 = $4.53* per direct labor hour
Department 2: $800,000/125,000 = $6.40 per machine hour
Overhead cost per unit:
Scientific: [($4.53 × 75,000) + ($6.40 × 25,000)]/75,000 = $6.66
Business: [($4.53 × 112,500) + ($6.40 × 100,000)]/750,000 = $1.53

3. Compute the overhead cost per unit for each product using activity-based costing
 Activity Rates:

Rate 1 Rate 2 Rate 3 Rate 4

setups Inspections power maintenance
$450,000/250 = $350,000/5,000 = $400,000/550,000 = $450,000/11,250 =
$1,800 per setup $70 per inspection $0.73 per machine $40 per maintenance
hour hour hour

Overhead Assignment:

Overhead Scientific Business

Setups
$1,800 × 100 $180,000
$180,000 $270,000
$1,800 × 150
Inspections
$70 × 2,000 36,500
140,000 365,000
$70 × 3,000
Maintenance
$40 × 2,250 90,000
90,000 360,000
$40 × 9,000
Total overhead $446,500 $1,205,000
Units produced ÷75,000 ÷750,000
Overhead per unit $5.95 $1.61

4. Comment on the ability of departemental rates to improve the accuracy of product

costing.

Dengan menggunakan activity-based costs sebagai standar, penetapan tarif departemen

yang pertama dapat menurunkan akurasi dari overhead cost assignment (untuk semua
plantwide rate) untuk kedua produk. Sebaliknya berlaku untuk penetapan kedua
departmental rates. Dengan demikian dapat disimpulkan bahwa departmental rate
assignments lebih baik daripada plantwide rate assignments.